Family

Issues

Stage Details

Legislation -
Signed
(Executive)
-
May 2, 2012

Legislation -
Bill Passed
(Senate)
(27-19) -
April 11, 2012(Key vote)

Title: Roll-Your-Own Cigarette Tax Requirements

Vote Result

Yea Votes

Nay Votes

Vote Smart's Synopsis:

Vote to pass a bill that amends the definition of cigarette to include roll-your-own cigarettes and requires retailers to pay taxes on the components of roll-your-own cigarettes, effective July 1, 2012.

Highlights:

Specifies that the definition of “cigarette” includes a “roll-your-own cigarette” (Sec. 1).

Defines “roll-your-own cigarettes” as cigarettes produced by a commercial cigarette-making machine (Sec. 1).

Defines “commercial cigarette-making machine” as a machine operated in a retail establishment that is capable of being loaded with the components of roll-your-own cigarettes including, but not limited to, loose tobacco, cigarette paper, and filters (Sec. 1).

Requires retailers to affix a tax stamp to each box of roll-your-own cigarettes provided to consumers (Sec. 2).

Authorizes retailers to charge an additional 5 cents per cigarette to offset the cost of the tax (Sec. 10).

Specifies that each cigarette tube or cigarette paper provided to the consumer is considered a cigarette for the purpose of imposing and collecting taxes (Sec. 2).

Prohibits retailers from providing consumers with access to commercial cigarette-making machines without providing a box with a properly affixed tax stamp (Sec. 4).

Establishes a penalty of $10 per 20 roll-your-own cigarettes, in addition to unpaid taxes, for any violation of this bill (Sec. 7).

Note:

NOTE: THIS IS A SUBSTITUTE BILL, MEANING THE LANGUAGE OF THE ORIGINAL BILL HAS BEEN REPLACED. THE DEGREE TO WHICH THE SUBSTITUTE BILL TEXT DIFFERS FROM THE PREVIOUS VERSION OF THE TEXT CAN VARY GREATLY.

Legislation -
Bill Passed
(House)
(66-32) -
April 11, 2012(Key vote)

Title: Roll-Your-Own Cigarette Tax Requirements

Vote Result

Yea Votes

Nay Votes

Vote Smart's Synopsis:

Vote to pass a bill that amends the definition of cigarette to include roll-your-own cigarettes and requires retailers to pay taxes on the components of roll-your-own cigarettes, effective July 1, 2012.

Highlights:

Specifies that the definition of “cigarette” includes a “roll-your-own cigarette” (Sec. 1).

Defines “roll-your-own cigarettes” as cigarettes produced by a commercial cigarette-making machine (Sec. 1).

Defines “commercial cigarette-making machine” as a machine operated in a retail establishment that is capable of being loaded with the components of roll-your-own cigarettes including, but not limited to, loose tobacco, cigarette paper, and filters (Sec. 1).

Requires retailers to affix a tax stamp to each box of roll-your-own cigarettes provided to consumers (Sec. 2).

Authorizes retailers to charge an additional 5 cents per cigarette to offset the cost of the tax (Sec. 10).

Specifies that each cigarette tube or cigarette paper provided to the consumer is considered a cigarette for the purpose of imposing and collecting taxes (Sec. 2).

Prohibits retailers from providing consumers with access to commercial cigarette-making machines without providing a box with a properly affixed tax stamp (Sec. 4).

Establishes a penalty of $10 per 20 roll-your-own cigarettes, in addition to unpaid taxes, for any violation of this bill (Sec. 7).

Note:

NOTE: THIS IS A SUBSTITUTE BILL, MEANING THE LANGUAGE OF THE ORIGINAL BILL HAS BEEN REPLACED. THE DEGREE TO WHICH THE SUBSTITUTE BILL TEXT DIFFERS FROM THE PREVIOUS VERSION OF THE TEXT CAN VARY GREATLY.

Legislation -
Bill Passed
(House)
(65-32) -
April 5, 2012

Note:

NOTE: THIS VOTE RECONSIDERS A PREVIOUS VOTE.

Legislation -
Bill Passed
(House)
(67-30) -
March 6, 2012

Note:

NOTE: THIS IS A SUBSTITUTE BILL, MEANING THE LANGUAGE OF THE ORIGINAL BILL HAS BEEN REPLACED. THE DEGREE TO WHICH THE SUBSTITUTE BILL TEXT DIFFERS FROM THE PREVIOUS VERSION OF THE TEXT CAN VARY GREATLY.